No Interference Required in Scrutiny Proceedings Which Are At the Stage of SCN | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 29 November, 2023
Latest from Taxmann
Case Details: Tikona Infinet (P.) Ltd. v. Government of NCT of Delhi - [2023] 156 taxmann.com 647 (Delhi)
Judiciary and Counsel Details
-
- Vibhu Bakhru & Amit Mahajan, JJ.
- Prasad Paranape, Ms Bhavya Varma, Jasdeep Singh Dhilon & Rajpal Singh, Advs. for the Petitioner.
- Rajeev Aggarwal & Aadish Jain, Advs. for the Respondent.
Facts of the Case
In the present case, the petitioner received a show cause notice on account of wrongful availment of the ITC. It filed writ petition against the initiation of proceedings and contended that ITC was transferred manually due to the transfer of the business since GST portal was not functioning and therefore, the transfer of ITC could not be filed on the portal.
High Court Held
The Honorable High Court noted that the petitioner was aggrieved by the impugned SCN as explanation had apparently not been accepted and the department initiated proceedings for recovery of the ITC. The Court further noted that it wouldn’t be appropriate to interfere in the proceedings since the present petition was at the stage of the impugned SCN.
However, the Court directed the concerned officer to consider all contentions of the petitioner including the directions issued by the Allahabad High Court and the Gujarat High Court in the similar cases of non-availability of Form GST ITC-02 on the online portal.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
